ANIL KUMAR,FARIDABAD vs. ITO, WARD- I(1), FARIDABAD

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ITA 1040/DEL/2018Status: DisposedITAT Delhi10 January 2025AY 2013-14Bench: SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, SHRI SUDHIR PAREEK (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable due to the low tax effect. The learned Departmental Representative fairly conceded that the total tax effect in the appeal was below the threshold of Rs. 60 lakhs prescribed by CBDT Circular No. 9/2024, dated 17.09.2024, which has retrospective effect. The Tribunal noted that this circular is applicable to all pending appeals. Therefore, based on the tax effect criterion stipulated in the CBDT circular, the Tribunal found no reason to entertain the appeal. The appeal was dismissed on this precise ground, subject to all just exceptions.

What were the facts?

The appeal, bearing ITA No. 1040/Del/2025 for Assessment Year 2019-20, was filed by the Income Tax Officer, Panipat (the Revenue) against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi. The impugned order was passed under Section 147 read with Section 144 of the Income-tax Act, 1961. The assessee, Muskan Loomtex Private Limited, did not appear before the Tribunal. The Departmental Representative pointed out that the total tax effect in the appeal was below the threshold of Rs. 60 lakhs stipulated in CBDT Circular No. 9/2024, dated 17.09.2024, which has retrospective effect.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the tax effect involved, in light of CBDT Circular No. 9/2024? (Question of law) Assessee's contentions: Not recorded as the assessee did not appear. Revenue's contentions: The learned Departmental Representative argued that the total tax effect in the appeal was less than the minimum prescribed limit of Rs. 60 lakhs as per CBDT Circular No. 9/2024, dated 17.09.2024, which has retrospective effect. The Departmental Representative also acknowledged that this circular applies to pending appeals.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 14.05.2025Pronounced: 14.05.2025

Date of hearing 14.05.2025 Date of pronouncement 14.05.2025 ORDER This Revenue’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1071620651(1), dated 27.12.2024 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

3.

It emerges at the outset with the able assistance coming from the learned Departmental Representative that the total tax effect involved in this appeal file is less than the minimum tax effect prescribed of Rs.60 lakhs in the CBDT latest Circular No. 9/2024, dated 17.09.2024 with retrospective effect.

4.

Learned Departmental Representative is indeed very fair in not disputing the fact that the CBDT’s foregoing tax effect circular has been made applicable on all pending appeals as well. I thus reject the Revenue’s instant appeal for this precise reason subject to all just exceptions.

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